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Avoidance : two recent cases by Eugen Trombitas, Kirsty Maclaren, and Helen Peters

By: Trombitas, Eugen.
Contributor(s): Maclaren, Kirsty | Peters, Helen.
Series: Taxation Today.Publisher: , New Zealand 2007Description: 5-8.Subject(s): TAX CASES | TAX AVOIDANCE | GOODS AND SERVICES TAX | TAX LAW | TaxSummary: Discusses the Court of Appeal's key findings in the case of Accent Management and Others v Commissioner of Inland Revenue (the 'Trinity' case) and also in the case of Ch'elle Properties (NZ) Limited v Commissioner of Inland Revenue.
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Discusses the Court of Appeal's key findings in the case of Accent Management and Others v Commissioner of Inland Revenue (the 'Trinity' case) and also in the case of Ch'elle Properties (NZ) Limited v Commissioner of Inland Revenue.

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